Rep. Craig Snow

A CONCURRENT RESOLUTION memorializing Congresswoman Jackie Walorski.

Addresses technical errors in the Indiana Code, including spelling, tabulation, formatting, grammatical, and cross-reference issues. Makes conforming amendments to align the style of population parameter wording. (The introduced version of this bill was prepared by the code revision commission.)

Celebrating the 25th Anniversary of the Good Friday Agreement and St. Patrick's Day.

Allows a credit against the state tax liability of an employer with fewer than 50 employees if the employer has adopted a health reimbursement arrangement in lieu of a traditional employer provided health insurance plan and if the employer's contribution toward the health reimbursement arrangement meets a certain standard. Requires employers that are allowed the credit to report certain information to the department of insurance. Provides that the total amount of credits granted to employers may not exceed $10,000,000 in a taxable year. Provides that the credit may be carried over for 10 years, but may not be carried back. Provides that a health care provider that enters into: (1) a value-based health care reimbursement agreement; and (2) an electronic medical record access agreement; with a health plan may qualify to participate in the health plan's program to reduce or eliminate prior authorization requirements. Requires a health plan that establishes a program to reduce or eliminate prior authorization requirements to provide certain information to health care providers concerning the program.

Memorializing Representative Sally J. Siegrist.

Authorizes certain pass through entities to make an election to pay tax at the entity level based on each owner's aggregate share of adjusted gross income. Provides a refundable tax credit equal to the amount of tax paid by the electing entity with regard to the owner's share. Allows a credit for pass through entity taxes that are imposed by and paid to another state. Makes certain changes to provisions that apply to taxpayers who file a combined return for the financial institutions tax. Makes conforming changes for purposes of partnership audit and administrative adjustments.

Establishes the child services workforce stabilization fund (fund) for the provision of grants by the department of child services (department) to child services providers for the purpose of addressing costs associated with increased wages for direct care staff. Prescribes: (1) requirements for grant applications; and (2) reporting requirements for grant recipients. Prescribes requirements for reporting by the department to: (1) the commission on improving the status of children in Indiana; and (2) the general assembly; regarding the grant program. Provides that the fund sunsets on June 30, 2025.

Imposes a receipts tax on the provision of water utility services and a corresponding use tax on the consumption of water utility services. Provides that the taxes apply to receipts received in taxable years beginning after December 31, 2023, and to the consumption of water utility services billed after December 31, 2023. Provides that the tax rate for both taxes is 1.4%. Requires tax revenues to be distributed to the cities, towns, and counties from which the taxes were derived. Requires cities, towns, and counties to use tax revenues for infrastructure necessary to promote economic development.

Allows the legislative body of a city to adopt an ordinance establishing a youth sports and tourism development area (tax area). Requires that the tax area include a facility or complex of facilities used by youth sports teams and organizations for practice or competitive sporting events. Requires the legislative body to make findings when adopting an ordinance. Requires the legislative body to submit an ordinance establishing a tax area to the budget committee and budget agency for review and approval. Allows a tax area to receive incremental state and local income tax revenue and incremental sales tax revenue attributable to the tax area. Requires a city that establishes a tax area to establish a youth sports and tourism development area fund. Limits the amount of incremental tax revenue that may be allocated to: (1) $1,000,000 per tax area per state fiscal year; and (2) a total of $10,000,000 per tax area. Provides that a tax area terminates not later than 20 years after incremental tax revenues are first allocated to the tax area.

Establishes the community development area board (board) in Kosciusko County. Establishes procedures for appointing members to the board. Allows the board to adopt a resolution establishing a community development area (tax area). Requires that the tax area include a facility or complex of facilities used by certain businesses in the medical industry. Requires the board to submit a resolution establishing a tax area to the budget committee and budget agency for review and approval. Allows a tax area to receive incremental state income tax revenue attributable to the tax area. Provides that a tax area terminates not later than 20 years after incremental tax revenues are first allocated to the tax area.